An auditor is testing the completeness assertion for accounts payable. Which of the following procedures is MOST appropriate?

Select a sample of recorded accounts payable at year-end and vouch to receiving reports.

Select a sample of cash disbursements made after year-end and examine the supporting documentation to determine if the liability existed at year-end.

Confirm outstanding balances with vendors having large year-end balances.

Recalculate the mathematical accuracy of the accounts payable subsidiary ledger.